Wildhorse Corp, provides a defined contribution pension plan for its employees. The plan requires Wildhorse to contribute 5% of employees' gross pay to a fund trustee each year. Wildhorse's total payroll for 2020 was $2,802,400. At the start of 2020, Wildhorse revised the terms of the plan, which resulted in past service costs of $873,100. Wildhorse expects to realize the economic benefits from the plan change for at least five years, beginning in 2020. Your answer is correct. Calculate Wildhorse's pension expense for 2020 assuming that the company follows IFRS. (Round answer to 0 decimal places, es 5,275.) Pension expense $ 1013220 eTextbook and Media. List of Accounts